2002 (11) TMI 214

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..... e and clearing from the Pune unit directly. As the Pune unit did not have L6 licence required under Chapter X procedure, the excise authorities directed the appellants to pay Rs. 3,11,181.26 towards excise duty on aluminium containers sent to the Pune unit which is stated to have been paid under protest on 17-1-1992. A refund claim was filed by the appellants on 14-7-1992. The appellants claim that they have co-related the receipt and use of aluminium containers in the Pune unit and they should have been granted the refund even though they had not followed the Chapter X procedure and not obtained L6 licence for their Pune unit. The Assistant Collector rejected the appellant's refund claim under his order dated 22-4-1994 and the Commissioner .....

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..... t of India in Re : Patco Industries : 1980 (6) E.L.T. 358 (G.O.I.): If the requirements of Chapter X procedure are followed in substance to the satisfaction of the Central Excise Authorities as envisaged by Notification No. 154/70, there is no reason why the benefit of exemption thereunder should be denied. 6.       C.C.E. v. TISCO - 1988 (36) E.L.T. 320 (Tribunal) :           Exemption not deniable when provision of Chapter X complied with pending permission and goods used in another factory of same manufacturer. 7.       C.C.E. v. D.C.M. - 1990 (50) E.L.T. 271 (Trib.) :           Refund .....

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..... Apex Court decision in the Mihir Textiles Ltd. and therefore, is no longer good law. He cited the following decisions of the Apex Court which have also been relied upon by the learned Commissioner (Appeals) : - 1.       Mihir Textiles Ltd. v. C.C., Bombay - 1997 (92) E.L.T. 9 (S.C.) :           Exemption dependent upon satisfaction of certain conditions cannot be granted unless such conditions are complied with, even if such conditions are directory. 2.       Indian Aluminium Co. Ltd. v. Thane Municipal Corporation - 1991 (55) E.L.T. 454 (S.C.) :           Non-observation of even a procedu .....

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